Guidance for business advisors on implementing auto-enrolment.
The pensions landscape is going through a period of substantial change at present. Through our pension topic pages you can access a range of articles, books, helpsheets, reports and online resources to help you keep up with the latest developments.
In March 2014 the Chancellor of the Exchequer announced a radical reform of the pensions system that would give people greater flexibility to access their pension savings. The new pensions freedoms took full effect from 6 April 2015. On this page we highlight a selection of articles, guides and resources that can help you understand the new regime.
Find technical summaries, links to standards and useful guides.
Resources on the new UK reporting framework.
Access the full standard, summaries and guidance.
Information on the latest Statement of Recommended Practice for pension schemes.
The pensions SORP gives guidance on best practice for financial accounting and reporting of pension schemes. Find articles, books and online resources providing quick links to guidance, support and updates.
The EU Directive IORP II will be implemented into UK law by 13 January 2019.
The Act received Royal Assent on 27 April 2017, introducing measures to supervise master trusts.
The Pension Schemes Bill received Royal Assent on 3 March 2015, laying the framework for DA schemes.
The Pensions Bill 2013-14 received Royal Assent on 14 May 2014 and became the Pensions Act 2014.
Actuarial assumptions are used to calculate retirement benefits or life insurance payments. On this page you can access a range of articles, books and online resources providing quick links to reports, surveys and life tables.
Expert commentary and practical guidance from ICAEW related to pensions in the UK personal tax regime.
Auditing for pension schemes is a specialist area that requires expertise and an understanding of the sector. Find articles, books and online resources providing quick links to guidance, support and updates.
The pensions landscape is undergoing radical change at present, with wave after wave of new legislation and the continuing roll out of automatic enrolment. On this page you can access the latest guidance, articles, press releases, technical releases, helpsheets and representations published by ICAEW in this area.
Take a look at our up to date listing of ICAEW courses and events on pensions
ICAEW and TPR events and webinars on auto-enrolment
Personal Financial Planning (PFP) Community 2018 pensions webinars
Administering pension schemes, trusts and funds is a specialist area that requires up-to-date knowledge. This is particularly important with the new employer responsibilities in relation to auto-enrolment. On this page you can find briefings, reports and other useful resources for pensions administration.